v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
May 31, 2026
SCHEDULE OF EXCHANGE RATES

Translation of amounts from S$ into US$ has been made at the following exchange rates for the financial years ended May 31, 2026 and 2025:

  

   May 31, 2026   May 31, 2025 
         
Year-end US$:S$ exchange rate   1.2778    1.2893 
Average US$:S$ exchange rate   1.2838    1.3333 
SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE

  

    Expected useful life
Factory and office equipment   5 years
Factory improvement   5 years
Leasehold factory premises   30 years
Furniture and fittings   10 years
Machinery and equipment   10 years
Motor vehicles and forklifts   5 years
Renovation   5 years
Leasehold land   15 years
Single Reportable Segment [Member]  
SCHEDULE OF SEGMENT OPERATING

  SCHEDULE OF SEGMENT OPERATING

   2025   2026 
   Financial Years Ended May 31, 
   2025   2026 
   $’000   $’000 
Revenue   8,445    8,523 
Cost of revenue   (5,089)   (4,267)
Selling and distribution   (140)   (193)
General and administrative before salaries and related costs   (3,441)   (1,631)
Revenue of new containers   (1,127)   (755)
           
Segment operating (loss) income   (1,352)   1,677